Lamar Corporation purchased land for $$152,000.$ Later in the year, the company sold land with a book value of $$184,000$ for $$206,000.$ Show how the effects of these transactions are reported on the statement of cash flows using the indirect method.

$\backslash$table$[[$Transaction$,$Amount,Increase or Decrease Statement of Cash Flows Section$],[$Gain on sale of land,S$,],[$Cash received from sale of land,S$,]]$